2007 (1) TMI 176

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..... the Appellant. ORDER 1. Revenue has filed an application for condonation of delay of 53 days. The application for condonation has been filed by the Assistant Commissioner (Service Tax) without any supporting affidavit. There is no time chart to explain the delay. The ground taken by the revenue is that they did not receive the order and the impugned order was served in a different section. 2. W .....

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..... aside the order also. For both the grounds, we reject the COD, stay application and the appeal as bereft of merits. ST/COD/266/2006 and ST/Stay/147/2006 in ST/243/2006 3. The issue in this case is identical to the above matter and we find that the COD and stay is also on the same ground. We do not find merit in the COD and stay filed on the grounds made out in the above case and hence, followin .....

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